https://www.taxtmi.com/caselaws?id=465758 Woven textile rolls proposed for import were assessed for tariff classification and consequent IGST rate. Applying the common parlance/functional character test endorsed by the SC, the authority held the goods are commonly identified and used as labels, and by virtue of the relevant exclusion clause they are not classifiable under heading 58.06. They were therefore held classifiable as labels or similar articles of textile materials in strips under heading 58.07, at the 8-digit level under CTI 58071010 (cotton), 58071020 (man-made fibre), or 58071090 (other) depending on composition. As so classified, the goods were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the corresponding IGST rate. en-us Fri, 03 Jan 2025 00:00:00 +0530 Wed, 07 Jan 2026 14:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465758 Woven textile rolls proposed for import were assessed for tariff classification and consequent IGST rate. Applying the common parlance/functional character test endorsed by the SC, the authority held the goods are commonly identified and used as labels, and by virtue of the relevant exclusion clause they are not classifiable under heading 58.06. They were therefore held classifiable as labels or similar articles of textile materials in strips under heading 58.07, at the 8-digit level under CTI 58071010 (cotton), 58071020 (man-made fibre), or 58071090 (other) depending on composition. As so classified, the goods were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the corresponding IGST rate. Case-Laws Customs Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465758